Florida Sales Tax Holidays – 2022

The Florida Department of Revenue has a dedicated webpage addressing each of the nine sales tax holidays and temporary exemptions scheduled to begin in 2022. The list of tax holidays and exemptions, along with the applicable periods includes:

• Children’s Books – May 14, 2022 through August 14, 2022
• Disaster Preparedness – May 28, 2022 through June 10, 2022
• Freedom Week – July 1, 2022 through July 7, 2022
• Energy STAR Appliances – July 1, 2022 through June 30, 2023
• Children’s Diapers – July 1, 2022 through June 30, 2023
• Baby and Toddler Clothing – July 1, 2022 through June 30, 2023
• Home Hardening – July 1, 2022 through June 30, 2024
• Back to School – July 25 through August 7, 2022
• Tool Time – September 3, 2022 through September 9, 2022
• Motor Fuel – October 1, 2022 through October 31, 2022

These sales tax holidays and exemption events are a great opportunity for consumers to save money. They allow purchases of defined items exempt from tax so consumers will want to plan their purchases in conjunction with the tax holidays and temporary exemptions.

The tax holidays and exemptions should drive additional sales for retailers, but retailers need to ensure that their point-of-sale systems are properly setup to administer the exemptions. Many of the exemptions are limited by the cost of the item, for example, during Freedom Week there is an exemption on the first $5 of bait or fishing tackle. The exemptions apply to in-store and online sales so it is imperative that even remote sellers apply the exemptions properly to avoid customer service issues.

The Department’s website contains details on each of the tax holidays and temporary exemptions, including lists of qualifying items and information specific to consumers and retailers. The Department’s webpage can be accessed here.

If you have questions any of Florida’s sales tax holidays or temporary exemptions, please contact HBK’s SALT Advisory Group at hbksalt@hbkcpa.com.